International Journal of Accounting Information Systems is an academic journal that strives to publish leading edge research that advances basic theory and provides guidance to practice. The journal publishes thoughtful, well-developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may utilize any methodology as long as the application of that methodology meets the standards adopted in other high quality research studies applying such methodology. Further, research questions should be driven by carefully articulated theory and not by the research methodology. Articles must be readable and logically integrated. To be reliable, conclusions must follow logically from the evidence and arguments presented. Theory building research is both acceptable and encouraged. Finally, relevant articles must be related to problems facing the integration of accounting and information technology.

Specific issues that the journal addresses include, but are not limited to, the following:

Information systems assurance
Control and auditability of information systems
Continuous auditing and reporting
Electronic dissemination of accounting information
Management of information technology
Artificial intelligence research in accounting
Development issues in accounting and information systems
Human factors issues related to information technology
Development of theories related to information technology
Methodological issues in information technology research
Information systems validation
Human-computer interaction research in accounting information systems
Organizational/social perspectives on the impact of technology on accounting
Ethics issue related to information technology application and use in accounting
Critical theory views on accounting information systems


Submission of Papers

Authors should submit articles to the journal online by following instructions on the home page of the website at: http://ees.elsevier.com/accinf

Submission of a paper implies that it has not been published previously, that it is not under consideration for publication elsewhere, and that if accepted it will not be published elsewhere in the same form, in English or any other language, without the written consent of the Publisher. The cover letter provided with submission should clearly specify that the manuscript is not currently under review at any other journal and no portion of the manuscript has been previously published.


Refereeing:All papers submitted for publication will be refereed on the 'double-blind' system by two or more specialists selected from a panel of referees. This means the author and referees do not know each other, nor do the referees know other referees. Thus it is important that authors' names should appear nowhere in the manuscript except on the cover page (which will be separated from the manuscript) and in references. When referring to their own work, authors should refer to themselves in the third person. Any papers not adhering to this will be returned.


Title page: On the title page, which must be uploaded separately, include names and addresses of authors, academic or professional affiliations, and the complete address, phone number, fax number, and e-mail of the author to whom proofs and reprint requests should be sent.


Manuscript: On the first page, include a one paragraph Abstract and list Key Words that best code the contents of the article for indexing purposes. The text proper begins on the following page and ends with a citation of acknowledgments, whenever appropriate. References, tabular material, figure captions, and footnotes follow. Footnotes to the text are numbered consecutively with superior Arabic numerals. Tables and figures, which may be supplied in separate files, are numbered in order of their appearance with Arabic numerals and each should have a brief descriptive title. Please indicate in the text where these should be inserted.


Mathematical Notation: Use typewritten letters, numbers, and symbols whenever possible. Identify boldface, script letters, etc. at their first occurrence. Distinguish between one and the letter "l" and between zero and the letter "O" whenever confusion might result.


References: Citation in the text is by name(s) of authors, followed by year of publication in parentheses. For references authored by more than two contributors use first author's name and et al. For multiple citation in the same year use a, b, c after year of publication. The reference list should be typed alphabetically according to the following style.


Journal Article: Morrison A.J., Roth K. A taxonomy of business-level strategies in global industries. Strategic Management Journal 1992;13:399--418.


Book: Adler, N. International dimensions of organized behavior. Boston: PWS Kent, 1991.


Book Chapter: Root, F.R. Some reflections on the evolution of international business as a field of study; From periphery to center. In: D. Nigh, B. Toyne, eds. International business: Institutions and the dissemination of knowledge. Columbia (SC): University of South Carolina Press, 1994: 742--745.


Illustrations: Figures should be uploaded as separate files in either .tif, .eps or .pdf formats when they cannot be included as a part of a word or rich text file. For further information on illustrations, including necessary resolution in different formats, please see http://www.elsevier.com/locate/artwork

Proofs and Reprints: The corresponding author will receive proofs, which should be corrected and returned within ten days of receipt or the article will be published without author's corrections. The author is responsible for proofreading the manuscript; neither the publisher nor the editor are responsible for any error not marked by the author on proof. Corrections on proof are limited to printer's errors; no substantial author changes are allowed at this stage. The corresponding author, at no cost, will be provided with a PDF file of the article via e-mail or, alternatively, 25 free paper offprints. The PDF file is a watermarked version of the published article and includes a coversheet with the journal cover image and a disclaimer outlining terms and conditions of use. Additional reprints (minimum of 50) are available at a cost and may be ordered prior to publication. Please consult the price list accompanying proofs.

Copyright: Upon acceptance of an article by the journal, the author(s) will be asked to transfer copyright of the article to the publisher, Elsevier Inc. This transfer will ensure the widest possible dissemination of information under the U.S. Copyright law.